It has been a quite balanced test this time, no headphone has sucked all the way even though the sound in HQ-60 didn't really suffice for use with the computer or the home stereo. HQ-60 was somewhat of an outsider in this test since it's more adjusted for mobile use than to a stationary computer or the corresponding. That's why I give HQ-60 the award of the test's mobile winner. Sure, UR-40 had a bit better sound quality but HQ-60 is as mobile as it can get. They're small and weigh practically nothing. They are very discreet and has sound that suffices for an MP3 player, and the price is on an acceptable level as well.